Pandit, Ganesh M.; Rubenfield, Allen; Phillips, Jeffrey J. - In: American Journal of Business 21 (2006) 1, pp. 13-19
Statement of Financial Accounting Standard No. 130 (SFAS 130) was released in 1997 which required publicly traded companies to separately report comprehensive income in the Þnancial statements. SFAS 130 prescribed three alternative formats for the presentation without mandating any one speciÞc...
